Civic Intelligence

Sigma Chi Fraternity Eta Omega Chapter

990EZ • Fiscal year 2021 • EIN 74-2020367

Jan 01, 2021 to Dec 31, 2021 • Filed on Aug 26, 2022

Organization Profilewww.sigmachiatbaylor.com
1925 S 10th StreetWaco, TX 76706

(847) 869-3655

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

52nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

52nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Net Margin

29th percentile

-4.5%

Higher net margin than 29% of similar nonprofits.

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Asset Growth

74th percentile

17%

Faster asset growth than 74% of similar nonprofits.

2021 filings • 501(c)7 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

74th percentile

38%

Faster revenue growth than 74% of similar nonprofits.

2021 filings • 501(c)7 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$22,263

Up $3,276 (+17%) from 2020

Net Assets

$22,263

No earlier filing loaded for comparison.

Liabilities

Flat

$0

Flat from 2020

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin29th percentile

Revenue

Up

$150,178

Up $41,178 (+38%) from 2020

Expenses

Up

$156,912

Up $64,065 (+69%) from 2020

Net Income

Down

-$6,734

Down $22,887 (-142%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth74th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30K$20K$10K$0Assets 2020: $18,987Liabilities 2020: $02020Assets 2021: $22,263Liabilities 2021: $0Net Assets 2021: $22,2632021Assets 2022: $27,781Liabilities 2022: $0Net Assets 2022: $27,7812022Assets 2023: $26,424Liabilities 2023: $0Net Assets 2023: $26,4242023Assets 2024: $16,012Liabilities 2024: $0Net Assets 2024: $16,0122024

Highlighted filing

2021

Assets$22,263
Liabilities$0
Net Assets$22,263
Open 2021 Filing

Operations Trend

Revenue Growth74th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2020: $109,000Expenses 2020: $92,847Net Income 2020: $16,1532020Revenue 2021: $150,178Expenses 2021: $156,912Net Income 2021: -$6,7342021Revenue 2022: $348,375Expenses 2022: $342,857Net Income 2022: $5,5182022Revenue 2023: $249,417Expenses 2023: $250,774Net Income 2023: -$1,3572023Revenue 2024: $253,239Expenses 2024: $263,651Net Income 2024: -$10,4122024

Highlighted filing

2021

Revenue$150,178
Expenses$156,912
Net Income-$6,734
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Aug 26, 2022
Return Version
2021v4.0
Gross Receipts
$150,178
Mission and Program Overview

Mission

Social Club - Fraternity: 120 Members.

Social Club - Fraternity: 80 Members.

Program Services

DescriptionGrantsExpenses
Membership Dues and Assessments.--
Member Education and Enrichment.--
Philanthropy and Community Service.--
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Alex LanhamPresident (Start Nov 21)PT$0--
Liam StevensonPresident (End Oct 2021)PT$0--
Jack GrangerVice President (Start Nov 2021)PT$0--
Bailey CarlsonVice President (End Oct 2021)PT$0--
Lukas GoodmanSecretary (Start Nov 2021)PT$0--
Nicholas HudgensSecretary (End Oct 2021)PT$0--
Nick JohnsonTreasurer (Start Nov 2021)PT$0--
Ethan BallTreasurer (End Oct 2021)PT$0--
Filing and Contact Details

Filer

Filer Name
Sigma Chi Fraternity Eta Omega
EIN
74-2020367
Phone
8478693655
Address
1925 S 10th Street, Waco, TX 76706

Signing Officer

Name
Nick Johnson
Title
Treasurer
Phone
7088708324
Signed
2022-08-26
Discuss with paid preparer
Yes

Preparer

Preparer
Norman Klonowski CPA
Phone
5869426583
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 8

“Fraternity T-Shirts”

Form 990-EZ, Part I, Line 10

“Grantee: Sigma Ch Fraternity. EIN: 36-1773960. 1714 Hinman. Evanston, Illinois. 60201. Amount: $18,363. Relationship: Central Organization. Classification: Payment to Affiliate: Dues, Insurance, and Brotherhood Activities.”

Form 990-EZ, Part I, Line 16

“Chapter Operations/Social Gatherings: $125,831. Fraternity T-Shirts: $4,318.”

Form 990-EZ, Part I, Line 20

“The $10,010 represents the beginning cash balance in the savings account at 01/01/21.”

Raw XML Appendix168 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Waco
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd076707
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt018987
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IRS990EZ/GrossReceiptsForPublicUseAmt00
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt022263
IRS990EZ/OccupancyRentUtltsAndMaintAmt05400
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt115
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt510
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt615
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt715
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Alex Lanham
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Liam Stevenson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Jack Granger
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Bailey Carlson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Lukas Goodman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Nicholas Hudgens
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Nick Johnson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7Ethan Ball
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President (start Nov 21)
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President (end Oct 2021)
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Vice President (start Nov 2021)
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Vice President (end Oct 2021)
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Secretary (start Nov 2021)
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Secretary (end Oct 2021)
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Treasurer (start Nov 2021)
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Treasurer (end Oct 2021)
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt010010
IRS990EZ/OtherExpensesTotalAmt0130149
IRS990EZ/OtherRevenueTotalAmt05000
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Social Club - Fraternity: 80 Members.
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Membership Dues and Assessments.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Member Education and Enrichment.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2Philanthropy and Community Service.
IRS990EZ/ProhibitedTaxShelterTransInd00
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IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
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IRS990EZ/TotalExpensesAmt0156912
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt0150178
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0www.sigmachiatbaylor.com
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Fraternity T-Shirts
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Grantee: Sigma Ch Fraternity. EIN: 36-1773960. 1714 Hinman. Evanston, Illinois. 60201. Amount: $18,363. Relationship: Central Organization. Classification: Payment to Affiliate: Dues, Insurance, and Brotherhood Activities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Chapter Operations/Social Gatherings: $125,831. Fraternity T-Shirts: $4,318.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The $10,010 represents the beginning cash balance in the savings account at 01/01/21.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 20
ReasonableCauseExplanation/ExplanationTxt0Dear Sir/Madam: I am writing to request an abatement of any penalties or any late filing fees that may be assessed for the late filing of the calendar 2021, tax Form 990 EZ, due on May 16, 2022. I acknowledge and sincerely apologize for the late filing of our Chapter's tax Form 990 EZ. The Eta Omega Chapter of Sigma Chi Epsilon Fraternity is a tax-exempt organization operating under Internal Revenue Code Section 501c7. Eta Omega is a college fraternity supported by dues paying members in order to provide an opportunity for members to commingle, engage in personal contact, and pursue common goals and aspirations. Personally, I am the Treasurer for the fraternity and I am responsible for the ultimate filing of the tax Form 990 EZ. The governance responsibilities of a college fraternity are extremely fluid due to officers being in transition annually due to graduation from school. This coupled with the school and fraternity challenges resulting from the Covid pandemic, I believe primarily lead to the inadvertent late filing oversight on Eta Omega's part. I took corrective action (completion/filing the tax return) as soon as I became aware of the 990 filing requirements. Unfortunately, such corrective action was also protracted due to the fact that our Chapter has to familiarize itself with the detailed Form 990 informational filing requirements, aligning our historic financial information with the 990 requirements, along with an associated search for Certified Professional Accountant (CPA) for tax return preparation/assistance. Going forward Eta Omega intends to comply with all Form 990 filing requirements. To that end, I have designed procedures to ensure that future officer transition will include the Form 990 filing requirements and associated completion procedures. Again, I sincerely apologize and hope that you will consider the abatement of penalties or any late filing fees owed for reasonable cause. I am willing to provide any clarifications that you may require. Please free to contact me at 708-870-8324. Sincerely, Nick Johnson Treasurer, Eta Omega Chapter
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ReturnHeader/BusinessOfficerGrp/PersonNm0Nick Johnson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum07088708324
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Sigma Chi Fraternity Eta Omega
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ReturnHeader/Filer/EIN0742020367
ReturnHeader/Filer/PhoneNum08478693655
ReturnHeader/Filer/USAddress/AddressLine1Txt01925 S 10th Street
ReturnHeader/Filer/USAddress/CityNm0Waco
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd076706
ReturnHeader/PreparerPersonGrp/PhoneNum05869426583
ReturnHeader/PreparerPersonGrp/PreparationDt02022-08-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Norman Klonowski CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-08-29T15:03:08-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$22,263
Liabilities
$0
Net assets
$22,263
Revenue
$150,178
Expenses
$156,912
Net income
-$6,734
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$2.53$2.64$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$2.49$2.51$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$3.48$3.43$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$1.50$1.57$0.07
2020Summary only. Only limited summary data is available for this year.$0.19$0.00$1.09$0.93$0.16